Tongue River CPA (the Firm) is subject to the Gramm-Leach-Bliley Act and Federal Trade Commission Financial Privacy and Safeguards Rules which require the Firm to maintain and certify a Written Information Security Plan. The Written Information Security Plan is available to clients and potential clients that should request it and it details how the firm protects and collects personally identifiable information.

The Firm will only collect information on clients and potential clients that is necessary to conducting normal business operations.

(Excerpt from Written Information Security Policy - PII Disclosure Policy)

The Firm may share the PII of our clients with the state and federal tax authorities, Tax Software Vendor, a bookkeeping service, a payroll service, a CPA firm, an Enrolled Agent, legal counsel, and/or business advisors in the normal course of business for any Tax Preparation firm. Law enforcement and governmental agencies may also have customer PII shared with them in order to protect our clients or in the event of a lawfully executed subpoena. An IT support company may occasionally see PII in the course of contracted services. Access to PII by these third-party organizations will be the minimum required to conduct business. Any third-party service provider that does require access to information must be compliant with the standards contained in this WISP at a minimum. The exceptions are tax software vendors and e-Filing transmitters; and the state and federal tax authorities, which are already compliant with laws that are stricter than what this WISP requires. These additional requirements are outlined in IRS Publication 1345.